Where does municipal finance data come from?

Municipal finance data comes from the Illinois Comptroller's Annual Financial Reports (AFR). Every municipality in Illinois is required to file an annual report detailing revenue, expenditures, fund balances, and debt. These reports are public record.

What are the main revenue sources for a municipality?

Most Illinois municipalities rely on property taxes, sales taxes, state income tax sharing, utility taxes, permits and fees, and fines. The mix varies by town. Some municipalities also receive revenue from TIF districts, enterprise funds (water/sewer), and intergovernmental transfers.

What is a General Fund and why does it matter?

The General Fund is the municipality's primary operating fund. It covers core services like police, fire, public works, and administration. A healthy General Fund balance (typically 25-50% of annual expenditures) indicates the town can handle unexpected expenses without raising taxes or cutting services.

How current is this financial data?

The Illinois Comptroller's data warehouse typically lags 6-12 months behind the current fiscal year. The most recent year with complete data is usually one to two fiscal years prior. Data is refreshed monthly as new filings are processed.

Emerson, GA Municipal Budget — Revenue & Spending Breakdown

Showing latest fiscal year with year-over-year changes. Full budget history available with a paid plan. View plans →

Finances — FY 2025

IL Comptroller

Total Revenuei

$28.6M

+27.9%YoY

Total Expenditurei

$30.1M

+14%YoY

Property Tax Revenuei

$6K

0%of revenue

Revenue vs Expenditurei

$28.6M

$30.1M

Revenue

Expenditure

$1.5M deficit

Revenue Sources — vs prior yeari

Total Other Sources

+17.6%17.1%$4.9M

Total Enterprise Revenue

+80.1%12%$3.4M

Total Part I - Tax Revenues

+18.2%11.6%$3.3M

Enterprise - Gas

+123%6.4%$1.8M

Total Part III

+16.4%5.5%$1.6M

Total Service Charges - Section B

+9.4%4.9%$1.4M

Enterprise - Electric

+58.3%4.9%$1.4M

Total Section 1C - Selective Sales Taxes

+28.5%3.9%$1.1M

Total Section 1A - General Property Taxes

+5.2%3.2%$928K

Real Property Taxes - Current Year

+6.4%3%$854K

Local Option Sales Tax (LOST)

+1.6%2.7%$778K

Total Section 1B - General Sales and Use Taxes

+1.6%2.7%$778K

Court Fines

-5.8%2.5%$719K

SPLOST Distributions from Local

+1.9%2.2%$619K

Total Intergov from Local

+1.9%2.2%$619K

Hotel/Motel Excise Tax

+37.4%2.1%$614K

Total Section 1D - Licenses and Permits

+70.8%1.7%$490K

Regulatory Building Permits / Inspections

+77.5%1.5%$430K

Other Intergov from Federal

+0%1%$298K

Total Intergov from Federal

+0%1%$298K

Other General Fund Svc Charges

-13.2%0.9%$244K

Enterprise - Water Sales

+5.7%0.8%$225K

Franchise Taxes - Electric

+18.3%0.7%$197K

Total Service Charges - Section A

+119.5%0.7%$191K

Recording Fees

+143.2%0.7%$191K

LMIG Grants from State

+256.1%0.5%$154K

Total Intergov from State

+256.1%0.5%$154K

Investment Income

+1406.1%0.5%$153K

Insurance Premiums Tax

+8.8%0.5%$139K

Sale of General Fixed Assets

+147.8%0.3%$81K

Personal Property Tax - TAVT Local Share

+6.2%0.2%$62K

Bond Forfeitures

+40.9%0.2%$51K

Contributions from Private Sources

+1571.9%0.2%$48K

Excise Tax on Energy Used in Manufacturing

+10.7%0.2%$47K

Insurance Recovery

-52.2%0.2%$46K

Alcoholic Beverage Excise - Beer & Wine

+4.4%0.2%$46K

Other Financing Sources - Misc

+17.2%0.1%$41K

Business and Occupation Taxes

+27.8%0.1%$27K

Alcoholic Beverage License Fees

+21.7%0.1%$26K

Intangible - Real Estate Transfer Tax

+594.8%0.1%$23K

General Business Licenses

+7.8%0.1%$19K

Franchise Taxes - Natural Gas

+132.6%0.1%$16K

Non-Business Licenses and Permits

+164.2%0.1%$15K

Franchise Taxes - Cable Television

-16%0%$10K

Personal Property Tax - Boats/Aircraft

-60.1%0%$6K

Proceeds from Bonds

-58.9%0%$5K

Personal Property Tax - Mobile Home

+26%0%$3K

Personal Property Tax - Title Ad Valorem (TAVT)

+13.2%0%$1K

Real Property Taxes - Prior Year

+196.5%0%$1K

Franchise Taxes - Telephone

+20.6%0%$1K

Penalties & Interest on Delinquent Taxes

-7.5%0%$699

Law Enforcement Fees

-31.4%0%$659

Expenditure Categories — vs prior yeari

Total Departmental Aggregated - Current Ops

+6.2%59.6%$17.9M

Total Part V - Current Operations

+35.5%15.1%$4.5M

Debt Service - 5yr General Obligation Principal

+63.7%6.2%$1.9M

Police Protection

+18.7%6.2%$1.9M

Admin Support - Executive

+2.5%2.3%$704K

Public Works Administration

+18.3%2.2%$664K

Recreation

+2293.7%1.2%$353K

Culture & Recreation - Current Ops

+2223.6%1.1%$343K

Administration - General Engineering

+907.3%1.1%$330K

Municipal Court

+7%1%$303K

Debt Service - 40yr GO Principal

+6.4%0.6%$191K

Admin Support - Legislative

+509.9%0.5%$144K

Total Part V - Property Capital

+130.2%0.4%$132K

Administration - Financial

-16.1%0.4%$131K

Total Part V - Machinery Capital

-77.3%0.4%$129K

Roads, Streets, and Bridges

0.4%$123K

Administration - Gen. Govmt Buildings & Plant

+30%0.2%$66K

Housing & Development - Current Ops

-48.4%0.2%$64K

Debt Service - 5yr General Obligation Interest

-4%0.2%$64K

Protective Inspection

-51.2%0.2%$59K

Public Safety Administration

+237.1%0.1%$28K

Community Services

-16.3%0%$13K

Health & Welfare - Current Ops

-16.3%0%$13K

Animal Control

-38.6%0%$12K

Prisoner Custody

0%$7K

Planning and Zoning

+51.1%0%$5K

Parks

0%$5K

Total Non-Departmental - Current Ops

+0%0%$3K

Cemetery

0%$154